Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures › Part II— PROVISIONS COMMON TO FORFEITURES › § 7323
Forfeiture cases must be handled as a court case against the property itself in the U.S. District Court where the property was seized. If the bond described in section 7324(3) was signed and the property was returned before formal seizure, the marshal must notify the people who signed the bond about the court case by personal delivery or by public notice the court orders. After that notice, the court has the same authority to decide the matter as if the property had been officially seized. The court can also require payment of the costs of any seizure made before court papers were issued.
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Internal Revenue Code — Source: USLM XML via OLRC
Reference
Citation
26 U.S.C. § 7323
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60